158 MISC. PUBLICATION 218, U. S. DEPT. OF AGRICULTURE 
A SAMPLE TAX CALENDAR 
A recent comprehensive study of tax delinquency in Ohio, by Nils- 
son ° furnishes a very good illustration of collection procedure in law 
and in practice. Statutory provisions are well illustrated by means of 
a calendar, taking a tax delinquent for 1925 as an illustration. The 
law has been somewhat revised (in 1931). However, since Nilsson’s 
report is in terms of the old procedure, the old calendar is given here, 
with only a few of the more important changes mentioned paren- 
thetically. 
Second Monday in April 1925: Assessment date. 
December 20, 1925: First half of 1925 tax on real estate becomes 
delinquent and subject to 10-percent penalty (sec. 5678).* 
June 20, 1926: Second half of tax becomes delinquent and subject 
to 10-percent penalty (sec. 5678). 
Between December 20, 1926, and second Thursday in February 
1927: County auditor is required to publish in a local paper for 2 
consecutive weeks a list of all parcels delinquent for two or more in- 
stallments. He is also required to send a list of such delinquent 
lands to the State auditor (sec. 5704). 
Second Thursday in February 1927: County auditor and county 
treasurer are required to begin on this date to prepare delinquent land 
tax certificates for the parcels which were advertised and on which 
the taxes and penalty have not been paid (sec. 5712). Since the 
certification is made only once a year, it is evident that there may be 
some parcels which are delinquent for three installments before cer- 
tification. (In 1931 the date of certification was changed to August 
so that a current year’s delinquency may be certified promptly.) 
February 1927-February 1930: Any time within 3 years after 
certification the owner may redeem his land by paying the taxes and 
assessments mentioned in the certificate, a 10-percent penalty, 60 cents 
for advertising, 25 cents for making out the certificate, and interest 
at 8 percent from the date of delinquency (sec. 5713, modified in 1931). 
February 1930: After lands have been de inquent for 4 years (3 years 
after certification) they are again certified to the State auditor. 
This certification (formerly called the quadrennial certification) re- 
quires a detailed statement showing the accumulation of taxes, 
assessments, penalties, and interest from the date of original default. 
A copy of each certificate must be delivered to the county treasurer 
(sec. 5718). (In 1931 the date of this certification was changed to 
August.) 
Before May 1930: Within 3 months after the filing of the quad- 
rennial certificate with the State auditor, foreclosure proceedings 
must be instituted in the name of the county treasurer for the en- 
forcement of the tax lien. No proceedings may be instituted on 
delinquent lands unless the taxes, assessments, penalties, and interest 
have not been paid for 4 consecutive years (3 consecutive years after 
certification). From the proceeds of the sale of the land, the cost 
must first be paid, then the judgment for taxes, assessments, penalties, 
and interest, and then the balance distributed according to law 
(secs. 5717 and 5719). The State, through the attorney general, is 
also authorized to bring action (sec. 5722). 
50 NitssoNn, A. E. PROPERTY TAX DELINQUENCY IN OHIO. Unpublished doctorate dissertation, Yale 
Univ., 1931. 
1 Ohio General Code, 1929. 
